Gideon Company uses the allowance method of accounting for uncollectible accounts. On May 3. the Gideon company wrote off the dollars 3.800 uncollectable account of its customer. A. HopKins. On July 10. Gideon received a check for the full amount of dollars 3, 800 from Hopkins. The entry or entries Gideon makes to record the write off of the account on May 3 is